Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
Download or read book The Origins of Accounting Culture written by Massimo Sargiacomo and published by Routledge. This book was released on 2018-05-11 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca’ Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.
Download or read book Accounting and Food written by Massimo Sargiacomo and published by Routledge. This book was released on 2016-03-02 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: The interrelations between accounting and food have been hitherto neglected at an international level. This regret is particularly meaningful with regards to Italy, where 'Food', besides being a physiological need to satisfy, is one of the main pillars of the 'Made in Italy' Industry, and the so-called Italian life-style, which has become a part of the popular culture. Accounting and Food seeks to explore the accounting, business and financial history of some of the most prestigious Italian food producers. Moreover, given that "Food" has been at the center of production and trade throughout the history of mankind, food production and commerce will be investigated from the critical angles of accounting, accountants and merchants. Relatedly, the interconnected history of the Food fairs and expositions of the major Italian trade centers will be also unveiled. Accounting and Food examines the role of accounting, accountants and merchants in food production and international trade (e.g., grain, wine, etc...) as well as considering the history of food producers, paying particular attention to the role played by women entrepreneurs over time. Finally the book explores the interrelations of accounting, food and state, local authorities and social institutions, in particular in so far these latter institutions were involved in the Political economy, regulation, allocation and distribution of food to populations and societies. Accounting and Food will be of particular interest to researches and scholars in the field of accounting history but also to those working in the areas of regional development, regional economics, food and sociology and other related disciplines.
Download or read book Information Technology Science written by Tatiana Antipova and published by Springer. This book was released on 2018-02-21 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes a selection of articles from the 2017 International Conference on Information Technology Science (MosITS’17), held on December 1-3, 2017, at the Izmailovo Convention Centre, Moscow, Russia. MosITS’17 was an international forum for researchers and practitioners to present and discuss the most recent innovations, trends, results, experiences and concerns in various areas of information technology science. The papers cover topics such as information technology in communication, management science, public administration, economics, business & finance, history, health & rehabilitation, education, and in architecture.
Download or read book Benedetto Cotrugli The Book of the Art of Trade written by Carlo Carraro and published by Springer. This book was released on 2016-12-21 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first English translation of Benedetto Cotrugli's The Book of the Art of Trade, a lively account of the life of a Mediterranean merchant in the Early Renaissance, written in 1458. The book is an impassioned defense of the legitimacy of mercantile practices, and includes the first scholarly mention of double-entry bookkeeping. Its four parts focus respectively on trading techniques, from accounting to insurance, the religion of the merchant, his public life, and family matters. Originally handwritten, the book was printed in 1573 in Venice in an abridged and revised version. This new translation makes reference to the new critical edition, based on an earlier manuscript that has only recently been discovered. With scholarly essays placing Cotrugli's work into historical context and highlighting key themes, this volume is an important contribution to our understanding of the origins of management and trade practices.
Download or read book General Catalogue of Printed Books written by British Museum. Dept. of Printed Books and published by . This book was released on 1965 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Catalogue of Printed Books written by British Museum. Department of Printed Books and published by . This book was released on 1965 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Integrating Performance and Risk in a Management Control System written by Claudia Presti and published by Springer Nature. This book was released on 2021-11-15 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.
Download or read book British Museum Catalogue of printed Books written by and published by . This book was released on 1893 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The British Library General Catalogue of Printed Books to 1975 written by British Library and published by . This book was released on 1979 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Accounting Historians Journal written by and published by . This book was released on 1992 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The National Union Catalog Pre 1956 Imprints written by and published by . This book was released on 1974 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Catalogue of Printed Books to 1955 written by British Museum. Department of Printed Books and published by . This book was released on 1967 with total page 1288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Medieval Trade in the Mediterranean World written by Robert Sabatino Lopez and published by Columbia University Press. This book was released on 2001 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of merchant documents is essential reading for any student of economic developments in the Middle Ages who wishes to go beyond the level of textbook summaries. Different aspects of economic life in the Mediterranean world are delineated in the light of a rich variety of articles and other contemporary writings, drawn from Muslim and Christian sources. From commercial contracts, promissory notes, and judicial acts to working manuals of practical geography and philology, this volume of documents provides an unparalleled portrait of the world of medieval commerce.
Download or read book Bulletin of the International Committee of Historical Sciences written by and published by . This book was released on 1933 with total page 984 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The National union catalog 1968 1972 written by and published by . This book was released on 1973 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Studi in Memoria Di Federigo Melis written by and published by . This book was released on 1978 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: